BRGY BUDGET EXECUTION OF GUIBO SIAYAN ZN

Brgy

1. DEPARTMENT OF BUDGET AND MANAGEMENT
RO IX
TRAINING ON THE
BARANGAY BUDGET MANUAL OF OPERATIONS AND
OTHER UPDATES FOR THE BARANGAYS OF THE
PROVINCE OF ZAMBOANGA DEL NORTE
Grand Astoria Hotel
April 3-5, 2024
BUDGET EXECUTION

2. OUTLINE OF DISCUSSION
•LegalBases
•KeyPlayers
•BudgetaryAccountsinBudgetExecution
•StepsinBudgetExecution
•BarangayBudgetExecutionForms
•PrinciplesandRulestobeObservedintheReleaseand
DisbursementofBarangayFunds
•FrequentlyAskedQuestions

3. THE LOCAL BUDGET PROCESS
Budget Preparation Phase
Budget Authorization Phase
Budget Review Phase
Budget Execution Phase
Budget Accountability Phase

4. LEGAL BASES
Theresponsibilityfortheexecutionofannual
andsupplementalbudgetsshallbevested
primarilyintheLCEconcerned
-Section 320 of the LGC

5. LEGAL BASES
Theuseofappropriatedfundsshallbe
availableexclusivelyforthespecific
purposeforwhichtheyhavebeen
appropriated
-Section 336 of the LGC

6. LEGAL BASES
Theordinanceenactingtheannualbudgetshalltake
effectatthebeginningoftheensuingcalendaryear.
Anordinanceenactingasupplementalbudget,
however,shalltakeeffectuponitsapprovaloronthe
datefixedtherein.
-Section 332 of the LGC

7. LEGAL BASES
Disbursementsoflocalfundsshallbemadein
accordancewiththeordinanceauthorizingthe
annualorsupplementalappropriationseven
withoutthepriorapprovalofthesanggunian
concerned
-Section 346 of the LGC

8. KEY PLAYERS IN BUDGET EXECUTION
Local Chief Executive
(Punong Barangay)
Barangay
Treasurer
Municipal
Accountant
Chairman,
Committee on
Appropriations

9. KEY PLAYERS IN BUDGET EXECUTION
Local Chief Executive
(Punong Barangay)
Responsiblefor:
-theefficient,effectiveandeconomicalexecutionof
thebudgetofthebarangay;
-ensuringimplementationoftheapproved
developmentprojectsandbasicservices;
-enforcementofallapplicablelawsandordinances
relativetothegovernanceofthebarangay;
-thegenerationofresourcesandrevenuesandtheir
application.

10. KEY PLAYERS IN BUDGET EXECUTION
Responsiblefor:
-custodyofbarangayfundsandproperties;
-collectandissueofficialreceiptsfortaxes,fees,
contributions,monies,materials,andallotherresources
accruingtothebarangaytreasury;
-depositthesameintheaccountofthebarangay;
-programmingfunddisbursementssuchthatfundsare
madeavailableasandwhenneeded;
-disbursefundsinaccordancewiththefinancialprocedure;
-certifyastotheavailabilityoffundswhenevernecessary;
and
-performotherfunctionsasmaybeassignedbycompetent
authority.
Barangay
Treasurer

11. KEY PLAYERS IN BUDGET EXECUTION
Responsiblefor:
-accountingandinternalcontrolservicesforthe
barangay;
-maintainsthebooksofaccountsofeachbarangay
underthemunicipality
Municipal Accountant

12. KEY PLAYERS IN BUDGET EXECUTION
Responsiblefor:
-certifyingtheDisbursementVoucher/Payrollas
totheexistenceofavailableappropriationsto
coverclaim;and
-monitorstheutilizationofappropriationsand
specialtrustfunds;
-MaintainstheRecordofAppropriationsand
Obligations(RAO)andRegistryofSpecialTrust
Fund(RSTF).
Chairman,
Committee on
Appropriations

13. BUDGETARY ACCOUNTS IN BUDGET
EXECUTION
Appropriation:Anauthorizationmadebyordinance,directing
thepaymentofgoodsandservicesfromlocalgovernment
fundsunderspecifiedconditionsorforspecificpurposes.
Allotment:AnauthorizationissuedbythePunongBarangayto
reducetheamountsofsomeitemsofappropriationswhichhas
beencomprehensivelyreleasedaspertheGeneralProvisionof
theAppropriationOrdinance.

14. BUDGETARY ACCOUNTS IN BUDGET
EXECUTION
Obligation:Thespecificamountwithintheallotmentwhichis
committedtobepaidbytheBarangayforanylawful
expendituremadebyanaccountableofficerforandinbehalfof
theBarangay.
Disbursement:Thesettlementofobligationsand/oraccounts
payablebycash,check,orotherauthorizedmodesofpayment.

15. BUDGET EXECUTION FLOWCHART
CCA
BARANGAY
SECRETARY
BARANGAY
TREASURER
Records the duly
approved AO in the
RAO
Prepare the MDP
Prepare the Detailed
Financial/Physical
Performance Targets
STEP 1 STEP 2
STEP 3
Prepare the APP
PUNONG BARANGAY
STEP 4
Obligate and Disburse
Funds

16. STEPS IN BUDGET EXECUTION

17. RECORD THE APPROVED BARANGAY
APPROPRIATION ORDINANCE
STEP 1

18. PREPARE THE FINANCIAL AND PHYSICAL
PERFORMANCE TARGETS AND MONTHLY
DISBURSEMENT PROGRAM
STEP 2

19. PREPARE THE ADJUSTED ANNUAL PROCUREMENT
PLAN
STEP 3

20. PREPARE THE ANNUAL PROCUREMENT PLAN
STEP 3
a.planningfortheprocurementof
projectrequirements;
b.biddingorprocurementstrategy;
c.sourceselection;
d.scheduleforeachprocurement
activity;
e.deliveryschedules;
f.contractadministration;
g.contracttermination;
h.procurementmilestones;and
i.otherimportantprocurementdetails
orinformation.
ThePPMPispreparedbytheend-userunitduringthebudgetpreparationto
supportthecostestimatesinthebudgetproposal.
Project Procurement Management Plan (PPMP)

21. OBLIGATE AND DISBURSE FUNDS
STEP 4

22. Specific Policies and Procedures
STEP 4
1.Wheneverthereisasubstantiveshortfallinrevenues,thePunongBarangaymayissuea
negativeAllotmentReleaseOrder(ARO)usingBarangayBudgetExecutionFormNo.4.
2.Expendituresandobligationsincurredduringthefiscalyearshallbetakenupinthe
accountsofthatyear.
3.Obligationsalreadyincurredbutnotyetpaid(accountspayable)shallbesettledin
accordancewithexistingbudgeting,accounting,andauditingrulesandregulations.
Expenditures/Obligations shall in no case exceed available appropriations.
4. The duly approved barangay appropriation ordinance shall be recorded in the Record
of Appropriation and Obligations (RAO) that shall be maintained by the CCA. Separate
RAO shall be maintained for the following: a) 10% percent share of the Sangguniang
Kabataan; b) 5% Local Disaster Risk Reduction Management Fund (LDRRMF); and c) 20%
Development Fund.

23. Specific Policies and Procedures
STEP 4
5. The RAO shall show the annual and supplemental appropriations and the obligations
charged against the said appropriations. It shall be used to monitor the availability of
appropriations to cover proposed expenditures/obligations.
6. Charges against the appropriations shall be based on the obligations made as shown in
Contracts or Purchase Orders (POs) and in the Disbursement Voucher (DV), and Payrolls.
7. Based on the RAO, the CCA shall certify as to the existence of appropriation on the
Contracts or POs, DV or Payrolls. As such, the CCA shall regularly update the RAOs by
posting all certified obligations to determine available balance of the appropriations.
8. The CCA shall report the charges to and balances of appropriations to the Punong Barangay
(PB) and the SB monthly through the Statement of Appropriations, Obligations and Balances
(SAOB) (Annex 7). It shall be certified correct by the CCA.
9. The PB and SB shall use the SAOB in the evaluation of the status of barangay finances.

24. BARANGAY BUDGET EXECUTION FORMS

25. BARANGAY BUDGET EXECUTION FORM NO. 1
Record of Appropriations and Obligations (RAO)

26. BARANGAY BUDGET EXECUTION FORM NO. 1
Record of Appropriations and Obligations (RAO)

27. BARANGAY BUDGET EXECUTION FORM NO. 2
Financial and Physical Performance Targets

28. BARANGAY BUDGET EXECUTION FORM NO. 2
Financial and Physical Performance Targets

29. BARANGAY BUDGET EXECUTION FORM NO. 3
Monthly Disbursement Program

30. BARANGAY BUDGET EXECUTION FORM NO. 3
Monthly Disbursement Program

31. BARANGAY BUDGET EXECUTION FORM NO. 4
Allotment Release Order

32. BARANGAY BUDGET EXECUTION FORM NO. 4
Allotment Release Order

33. PRINCIPLES AND RULES TO BE OBSERVED
IN THE RELEASE AND DISBURSEMENT OF
BARANGAY FUNDS

34. LIMITATIONS ON DISBURSEMENTS
a)Disbursementinaccordancewithappropriationsintheapproved
annualbudgetmaybemadefromanylocalfundinthecustodyof
theBarangayTreasurer,butthetotaldisbursementsfromanylocal
fundshallinnocaseexceed50%oftheuncollectedestimated
revenueaccruingtosuchfundinadditiontotheactualcollections
provided,however,thatnocashoverdraftinanylocalfundshallbe
incurredattheendofthefiscalyear.
-Section 337 of the LGC

35. LIMITATIONS ON DISBURSEMENTS
Illustration:
Actual collections at any point P 100,000
Uncollected from the total estimated
revenue
(P250,000 x 50%)
125,000
Limit on Disbursement P 225,000

36. LIMITATIONS ON DISBURSEMENTS
b)Nomoneyshallbepaidonaccountofanycontractunder
whichnoserviceshavebeenrenderedorgoodsdelivered
-Section 338 of the LGC

37. LIMITATIONS ON DISBURSEMENTS
c)Nomoneyshallbedisbursedunlessthelocalbudgetofficer
(Chairman,CommitteeonAppropriationsinthecaseof
barangays)certifiestotheexistenceofappropriationthathas
beenlegallymadeforthepurpose,thelocalaccountanthas
obligatedsaidappropriation,andthelocaltreasurercertifiesto
theavailabilityoffundsforthepurpose.
-Section 344 of the LGC

38. •Nodisbursementshallbemadedirectlyfromthecollections
•Barangaydisbursementsshallgenerallybemadebydrawing
checksagainstthedepositoryaccountofthebarangay.
•Disbursementsincashmayonlybemadefrompettycashfunds
and/orfromcashadvances.
•Paymentsshallbemadeonlyondulycertifiedandapproved
vouchers.
1. Barangay Disbursements

39. Annex 12 Disbursement Voucher

40. 2.NoCashAdvancesshallbe
madetoanybarangayofficial
oremployeeunlessthesameis
inaccordancewithaccounting
andauditingrulesand
regulations.

41. LIMITATIONS ON DISBURSEMENTS
d)Noprocurementshallbeundertakenunlessitisinaccordancewith
theapprovedAPP
-Section 7 of RA 9184

42. LIMITATIONS ON DISBURSEMENTS
e)Nodisbursementsshallbemadeunlesstheprocurementofgoods
andserviceshavecompliedwiththerequirementsofRANo.9184
(GovernmentProcurementReformAct)

43. LIMITATIONS ON DISBURSEMENTS
f)Incaseofrevenueshortfall,thefollowingcoursesofactionshallbe
taken:
●Spendonlywhatisnecessary
●Intensifyrevenuecollection
●Seekfinancialassistance
●Resorttoborrowing

44. LIMITATIONS ON DISBURSEMENTS
g)ThePBmaybyordinanceorpolicyinthegeneralprovisionbe
authorizedbytheSBtoaugmentanyitemintheapprovedannual
budgetfromsavingsinotheritemswithinthesameexpenseclass.
Useofsavingsthroughaugmentationoffundsisallowedwithout
creatingasupplementalbudget.

45. LIMITATIONS ON DISBURSEMENTS
h)UnexpendedBalancesandAppropriationsforPersonalServices(PS)
andMOOEshallreverttotheGeneralFundattheendoftheyear.

46. LIMITATIONS ON DISBURSEMENTS
i)UnexpendedBalancesandAppropriationsforCapitalOutlaysshall
formpartofcontinuingappropriations.

47. LIMITATIONS ON DISBURSEMENTS
j)UnexpendedBalancesandAppropriationsofthe20%Development
Fundfromcompletedordiscontinuedprojectsshallbereverted;
however,maybere-appropriatedforotherdevelopmentprojects.

48. FREQUENTLY ASKED
QUESTIONS

49. ITEMS OF APPROPRIATIONS INCLUDED, BY
ATTRIBUTION, IN THE GENERAL FUND ANNUAL
BUDGET
Whataretheitemsofappropriationsthatshallbeincluded,by
attribution,intheGeneralFundAnnualBudget?
Thefollowingitemsofappropriationsshallbeincluded,byattribution,inthe
GeneralFundAnnualBudget:
a.GenderandDevelopment(GAD)programs,projectsandactivities
(PPAs)(RANo.7192,RANo.9710;PhilippineCommissiononWomen[PCW]-
DILG-DBM-NEDAJointMemorandum Circular[JMC]No.2013-01,as
amendedbyPCW-DILG-DBM-NEDAJMCNo.2016-01datedJanuary12,
2016);

50. Whataretheitemsofappropriationsthatshallbeincluded,by
attribution,intheGeneralFundAnnualBudget?
b.Programs,projects,activitiesandservicesthatwilladdress
theneedsofseniorcitizens(RANo.7432,asamendedbyRANo.
9994andRANo.7876)anddifferently-abledpersons(RANo.7277,
asamendedbyRANos.9442and10070,andBatasPambansaBlg.
344);
c.Community-based Human Immunodeficiency
Virus/AcquiredImmuneDeficiencySyndrome(HIV/AIDS)
preventionandcareservices(RANo.11166);and

51. Whataretheitemsofappropriationsthatshallbe
included,byattribution,intheGeneralFund
AnnualBudget?
d.LocalCouncilfortheProtectionofChildren–One
percent(1%)oftheNTAofbarangays,municipalities,
andcitiesshallbeallocatedforthestrengtheningand
implementationoftheprogramsoftheLocalCouncilfor
theProtectionofChildren(LCPC)(Section15ofRANo.
9344).

52. LOCAL DISASTER RISK REDUCTION
AND MANAGEMENT FUND
What is a “State of Calamity”?
Itisaconditioninvolvingmasscasualtyand/ormajor
damagestoproperty,disruptionofmeansoflivelihood,
roadsandnormalwayoflifeofpeopleintheaffectedareas
asaresultoftheoccurrenceofnaturalorhuman-induced
hazard.
-RA No. 10121 and its IRR issued on September 27, 2010

53. What is the Local Disaster Risk Reduction and
Management Fund (LDRRMF)? Is it over and above the
Calamity Fund?
•ThepresentLocalCalamityFundshallhenceforthbe
knownastheLocalDisasterRiskReductionand
ManagementFund(LDRRMF)whichshallbesourced
fromnotlessthanfivepercent(5%)oftheestimated
revenuefromregularsources.
•Hence,theLDRRMFisnotoverandabovebutisnow
whatwaspreviouslycalledtheLocalCalamityFund.

54. What are the general guidelines on the use and allocation
of the LDRRMF?
TheLDRRMFamountingtonotlessthanfivepercent(5%)ofthe
estimatedrevenuefromregularsourcesshallbesetasideto
supportdisasterriskmanagementactivitiessuchas,butnotlimited
to,thepre-disasterpreparednessprogramsincludingtraining,
purchaseofdisasterresponseandrescueequipment,suppliesand
medicines,forpost-disasteractivities,andpaymentofpremiumson
calamityinsurance.
-NDRRMC-DBM-DILG Joint Memorandum Circular No. 2013-1 dated March 25,
2013, citing Section 21 of RA No. 10121

55. OftheamountappropriatedforLDRRMF,thirtypercent
(30%)shallbeallocatedasalumpsumQuickResponse
Fund(QRF)orstand-byfundforreliefandrecovery
programsinorderthatsituationandlivingconditionsof
peopleincommunitiesorareasstrickenbydisasters,
calamities,epidemicsorcomplexemergencies,maybe
normalizedasquicklyaspossible.

56. Is LDRRMF sourced only from the not less than 5% of the
estimated revenue from regular sources?
PerCommissiononAuditCircularNo.2012-002datedSeptember12,
2012,thefollowingareallthesourcesoftheLDRRMF:
a.Notlessthanfivepercent(5%)oftheestimatedrevenuesfrom
regularsourcesoftheLGUs;
b.TheunexpendedbalanceoftheLDRRMFintheprecedingyears
withinthe5-yearvalidityperiodoftheSpecialTrustFund;
c.FundstransferredfromtheNDRRMF uponapprovalofthe
President;and
d.FundsreceivedfromotherLGUsandothersources.

57. Yes.
TheSangguniangBarangaymay,bywayofenactinga
supplementalbudget,realignappropriationsforthe
purchaseofsuppliesandmaterialsorforpaymentof
serviceswhichareexceptionallyurgentorabsolutely
indispensabletopreventimminentdangerto,orlossoflife
orproperty.
Can the barangay augment the LDRRMF if found
insufficient when calamities occur?

58. Can the purchase of drugs and medicines be
included as part of pre-disaster activities for which
the LDRRMF may be used?
Yes.
Purchaseofdrugsandmedicinesmaybeincluded
aspartofpre-disasteractivitiesforwhichthe
LDRRMFmaybeused(Section1,Rule18,IRRof
RANo.10121).

59. Who may declare and lift a state of calamity?
PursuanttoSection16ofRANo.10121,theNational
DisasterRiskReductionandManagementCouncil
(NDRRMC)astheNationalCouncilshallrecommendto
thePresidentofthePhilippinesthedeclarationofacluster
ofbarangays,municipalities,cities,provincesandregions
underastateofcalamity,andtheliftingthereofbasedon
thecriteriasetbytheNationalCouncil.

60. Can the Sangguniang Barangay declare a barangay under
a State of Calamity?
Yes.TheSangguniangBarangaymaydeclareabarangay
underastateofcalamityuponrecommendationoftheBDC
forpurposesofutilizingthe30%ofthe5%LDRRMF
allocatedastheQuickResponseFund.

61. ●MusthavebeendulyappointedbythePunongBarangayand
confirmedbymajorityofthemembersoftheSangguniang
Barangay
●Mustbebondedinaccordancewithexistinglawsbutnot
exceedingP10,000.00,thepremiumofwhichshallbepaidby
thebarangay
What are the requirements before a Barangay
Treasurer can collect revenue?

62. Incaseofnon-remittanceofRPTshare,abarangaymay
demandforpaymentorcalltheattentionofthelocal
treasurerandthechiefexecutiveoftheLGUconcerned.
Ifalleffortsaredenied,themattermaybereferredtohigher
authoritiesliketheBureauofLocalGovernmentFinance
(BLGF)oftheDOF.
What can the barangay do if their Real Property
Tax share is not actually
remitted by the LGU concerned?

63. In case of failure to enact an annual budget, are
appropriations authorized in the preceding year’s
supplemental budgets deemed reenacted?
Yes.
Article415(a)oftheIRRoftheLGCprovidesthat“xxx
Onlytheannualappropriationsforsalariesandwagesof
existingpositions,statutoryandcontractualobligations,
andessentialoperatingexpensesauthorizedintheannual
andsupplementalbudgetsfortheprecedingyearshallbe
deemedreenacted”.

64. May the budget for a continuing contractual obligation
of the LGU, funded from the 20% DF, be lawfully
released and continued for the current year under the
reenacted budget?
Yes.
Infrastructureprojectsalreadyauthorizedinthepreceding
year’sAP,fundedunderthe20%DF,areclassifiedas
“continuingappropriations”astheywereauthorizedinthe
precedingyear’sbudget.Hence,itmaybedisburseduntil
theprojectiscompleted.

65. Is the appropriation for development projects of no
less than twenty percent (20%) of the current year’s
NTA included in the reenacted items?
No.
Onlytheannualappropriationsforsalariesandwagesofexisting
positions,statutoryandcontractualobligations,andessential
operatingexpensesauthorizedintheannualandsupplemental
budgetsfortheprecedingyearshallbedeemedreenactedand
disbursementoffundsshallbeinaccordancetherewith(Section323
oftheLGCandArticle415ofitsIRR).

66. No.UseofsavingsandaugmentationunderSection336of
theLGCispossibleonlywhenthereisan“approved
annualbudget”forthecurrentyear.Areenactedbudget
doesnotqualifyasanapprovedannualbudgetforthe
currentyear.
Can the LGU pass an ordinance authorizing use of
savings and augmentation under Section 336 of the
LGC when operating under a reenacted budget?

67. Yes.ThePunongBarangaymaybyordinance,beauthorizedbythe
SangguniangBarangaytoaugmentanyitemintheapprovedannual
budgetfromsavingsinotheritemswithinthesameexpenseclass,ie.
fromapersonalservices(PS)itemtoanotherPSitem,orfroma
MOOEitemtoanotherMOOEitem.
Hence,useofsavingsthroughaugmentationoffundsisallowed
withoutenactingasupplementalbudget.
Is it possible to use savings from one expense item
to another without enacting a supplemental
budget?

68. Yes.
PursuanttoSec.323ofRANo.7160,theannual
appropriationsforhonorariaofexistingpositionsinthe
barangay,statutoryandcontractualobligations,and
essentialoperatingexpensesauthorizedinthepreceding
year’sannualandsupplementalbudgetsaredeemed
reenacted.
Under a reenacted budget, can the barangay
continue to pay the honoraria of Barangay Health
Workers?

69. No.
Thefundcannotbereallocatedtootherexpenseitems
becausethelawexplicitlystatesthatitshallbeused
exclusivelyfordevelopmentprojects.
Can the 20% Development Fund be reallocated to
other expense items?

70. No.The10%SKfundisastatutoryobligationthatcanbe
consideredatrustfund.
Therefore,anyunexpendedbalancesshallformpartofthe
beginningbalanceofthesucceedingfiscalyearbutonlyto
beaddedtothe10%shareoftheSKforthenextyear.
Should unexpended balances of SK fund be
reverted to the general fund at the end of the year?

71. Yes.
Cashbalancesattheendoftheyearisautomatically
recordedasbeginningcashbalanceofthesucceedingyear
andunderthe“commonfund”concept,thesamecanbe
utilizedforcurrentyear’sexpendituresprovidedthat
disbursementiscoveredbyappropriationintheapproved
barangaybudget.
Can the barangay utilize cash balances at the end of the year
for expenditures to be incurred during the first few months
of the succeeding year pending receipt of income for the
year?

72. Can the barangay use its funds for the acquisition of a
lot for a barangay hall?
Yes,ifthereareenoughfundsforthepurpose.
However,sincebarangayfunds,particularlyinthe4thclass
LGUsandbelowisscarceandlimited,alternativesourcesof
fundsmaybeavailedof.

73. POINTS TO REMEMBER

74. POINTS TO REMEMBER
◆Theappropriationordinanceisanindispensablerequirement
fordisbursementofbarangayfunds.
◆Disbursingbarangayfundswithoutacoveringappropriation
ordinanceismisappropriationormalversationoffunds
punishableunderArticle217oftheRevisedPenalCode.
◆Theuseofappropriatedfundsforapurposedifferentfromthat
statedintheappropriationordinanceisillegaluseofpublic
funds(technicalmalversation)punishableunderArticle219of
theRPC.

75. DEPARTMENT OF BUDGET AND MANAGEMENT
RO IX
GUIDELINES ON THE RELEASE AND UTILIZATION
OF THE LOCAL GOVERNMENT SUPPORT FUND -
FINANCIAL ASSISTANCE TO LGUs UNDER THE FY
2024 GAA,
R.A. NO. 11975
Grand Astoria Hotel
April 3-5, 2024
Local Budget Circular No. 155
dated February 15, 2024

76. ALLOWABLE PROJECTS UNDER THE
FY 2024 LGSF-FA TO LGUs
1.Agriculture-relatedprogramsandprojects,suchas:
a.ProvisionofAgriculturalSupportServices,whichincludeplanting
materialsdistributionsystemandoperationoffarmproducecollection
andbuyingstations;
b.Extensionofon-siteresearchservicesandfacilitiesrelatedto
agricultureandfisheryactivities,includingfarm-to-marketroads,
slaughterhouses,smallwaterimpoundingprojects,fishports,and
watersupplysystems;and
c.Provisionofvariousinputsofcrops,livestockandpoultry,and
fisheries;

77. ALLOWABLE PROJECTS UNDER THE
FY 2024 LGSF-FA TO LGUs
2.PPAstosupportthecottonandtextileindustryanddevelopmentof
localartsandcrafts;
3.PPAsfortheprotection,preservationandpromotionofcultural
heritage,includingrestoration,rehabilitation,repair,improvement
and/ormaintenanceofnationalheritagestructuresandsites;
4.ICTsystemsandinfrastructuredevelopment,suchas,butnotlimited
to,establishmentofIntegratedBusinessPermitandLicensingSystem,
digitalizationofpaymentsforcollectionsanddisbursements,and
purchaseandinstallationofCCTVSystem;

78. ALLOWABLE PROJECTS UNDER THE
FY 2024 LGSF-FA TO LGUs
5.Construction,concreting,rehabilitation,repair,improvement,
expansionorupgradingofthefollowing:(i)localroadsand/orbridges,
(ii)publicmarkets,(iii)multi-purposebuildings,(iv)watersupplyand
sanitationprojects;(v)evacuationcenters;and(vi)publiccemeteries;
6.Purchaseofequipmenttosupportevacuationandcamp
managementoperations;
7.EstablishmentofMaterialsRecoveryFacilitywithsortingstation,
drop-offcenter,compostingfacility,andrecyclingfacility;

79. ALLOWABLE PROJECTS UNDER THE
FY 2024 LGSF-FA TO LGUs
8.PPAsfordisasterresponse,rehabilitation,recovery,whichinclude
procurementoracquisitionofdisasterequipmentandvehiclesfor
disasterresponseandrescueactivities;
9.Adaptationandmitigationprojects;
10.Purchaseofambulance,trucks,ormulti-purposevehicles;and
11.Assistancetoindigentindividualsorfamiliesinanyofthe
followingforms:(i)medical;(ii)burial;(iii)transportation;(iv)food
assistance;and(v)educationassistance/scholarship.

80. EVALUATION OF REQUEST
AlldigitalrequestsofLGUsshallbesubjecttothe
evaluationbytheDBMbasedonnecessity,justand
equitabledistributionamongLGUs,and/orfund
availability.

81. INDICATIVE CEILING
Thetotalamountofallprogramsandprojectsrequested
byeachbarangayshallhaveanindicativeceilingof
P5,000,000.00,exceptforrequestsofcalamity/disaster-
affectedLGUs.

82. SUBMISSION OF REQUEST
ThesubmissionofrequestsforFY2024LGSF-FAshallonly
bemadethroughtheDigitalRequestsSubmissionfor
LocalGovernmentSupportFund(DRSL)foundinthe
DBMAppsPortal.

83. HOW TO REGISTER IN THE DRSL
TheLGUsshallsubmitthefollowingtotheDBMROIXor
viaemail([email protected]):
1.LetterrequestsignedbytheLCE;and
2.DulyaccomplishedandnotarizedLGUUser
RegistrationForm(AnnexB).

84. HOW TO REGISTER IN THE DRSL

88. DBM RO IX ADDRESS
MR. MARK LOUIE C. MARTIN, CPA, CESO III
Regional Director
Department of Budget and Management Regional Office IX
N.S. ValderosaSt., Zone IV, Zamboanga City

89. PRECAUTIONARY MEASURES
1.TheDBMROsshallonlyprovideassistanceintheregistrationto
verifyLGUs’contactinformationwhichshallbeusedinthe
creationofLGUaccountsintheDBMAppsPortal.
2.Inordertoavoiddisclosureofvaluableinformationto
unauthorizedindividuals,theDBMshallrefrainfromdivulging
thestatusordetailsoffundreleasesincaseofphoneinquiriesand
electronicmails.Thestatusoftherequestcanbeviewedbythe
requestingLGUusingitsregisteredaccountintheDRSL.

90. THANK YOU!